HQ 084253: Tariff classification of an insole

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 084253

                                    June 2, 1989

          CLA-2 CO:R:C:G 084253 DFC

          CATEGORY: Classification

          TARIFF NO.: 6406.99.1540

          Mr. Richard Morkwed
          Vice President-Distribution
          La Crosse Footwear, Inc.
          Box 1328
          La Crosse, WI 54602

          RE:  Tariff classification of an insole

          Dear Mr. Morkwed:

               In a letter dated February 3, 1989 (your file #HS105), you
          inquired as to the tariff classification of an insole
          manufactured in Taiwan.  A sample was submitted for examination.

          FACTS:

               The sample insole has an upper layer of a "cross-hatched",
          non-woven, man-made fabric and two layers of cellular plastics.
          The plastic has been shaped and partly expanded to cradle the
          foot in the arch and heel area.  In addition, about 50 small
          holes have been put into the bottom layer and a "cross-hatch"
          design has been molded into the bottom of its forepart (both are
          apparently designed to increase air circulation under the foot).

          ISSUE:

               Whether the insole is "of textile materials" or "of rubber
          or plastics."

          LAW AND ANALYSIS:

               In applying the Harmonized Tariff Schedule of the United
          States (HTSUSA), the Customs Service must follow the terms of the
          statute.  Classification of goods under the HTSUSA is governed by
          the General Rules of Interpretation (GRI's).  GRI 1 provides that
          "classification shall be determined according to the terms of the
          headings and any relative section or chapter notes, and, provided

















                                         -2-


          such headings or notes do not otherwise require, according to
          [the remaining GRI's taken in order]."  In other words
          classification is governed first by the terms of the headings of
          the tariff and any relative section or chapter notes.

               Explanatory Note F to Chapter 64, HTSUSA, provides that
          "[s]ubject to the provisions of (E) above, for the purpose of
          this Chapter the expression 'textile materials' covers the
          fibres, yarns, fabrics, felts, nonwovens, twine, cordage, ropes,
          cables etc., of Chapters 50 to 60."

               The instant product was cut from a sheet of material with
          the three layers already laminated together.  The cut piece was
          then only shaped and molded.  Thus, the tariff status of that
          laminated sheet is clearly relevant to whether this insole is "of
          textile materials" or "of rubber or plastics."

               The Explanatory Notes to Chapter 39, HTSUSA, relating to
          plastics and textile combinations reads in pertinent part as
          follows:

               . . . Otherwise, the classification of plastics and textile
               combinations is essentially covered by Note 1(h) to Section
               XI, Note 3 to Chapter 56 and Note 2 to Chapter 59.  The
               following products are also covered by this chapter:

               . . .

               (d) plates, sheets and strip of cellular plastics combined
                   with textile fabrics, felt or nonwovens where the
                   textile is present merely for reinforcing purposes.

               Legal Note 3 to Chapter 56, HTSUSA, provides in pertinent
          part as follows:

               Headings 5602 and 5603 cover respectively felt and
               nonwovens, impregnated, coated, covered or laminated with
               plastics or rubber whatever the nature of those materials
               (compact or cellular).

               Headings 5602 and 5603 do not, however, cover

                   (c) plates, sheets or strips of cellular
                       plastics or cellular rubber combined
                       with felt or nonwovens, where the
                       textile material is present merely for
                       reinforcing purposes (chapter 39 or 40).

               Legal Note 2 to Chapter 59, HTSUSA, provides in pertinent
          part as follows:











                                         -3-


               2. Heading 5903 applies to:

               (a) textile fabrics, impregnated, coated, covered or
                   laminated with plastics, whatever the weight per
                   square meter and whatever the nature of the
                   plastic material (compact or cellular), other
                   than: . . .

                        5. Plates, sheets or strip of cellular plastics,
                           combined with textile fabric, where the
                           textile fabric is present merely for
                           reinforcing purposes (chapter 39);

               In view of the foregoing, the insole is to be considered a
          textile if the textile portion is present for more than
          reinforcing purposes.  In this instance, the textile layer is
          clearly present for more than reinforcement because the textile
          layer keeps the insole from sticking to bare feet and
          substantially increases comfort by absorbing moisture.

          HOLDING:

               The removable insole is classifiable under subheading
          6406.99.1540, HTSUSA, as parts of footwear, removable insoles,
          other, of other materials, of textile materials, of man-made
          fibers, other, with duty at the rate of 17 percent ad valorem.
          The applicable textile category is 659.

               Due to the changeable nature of the statistical annotation
          (the ninth and tenth digits of the classification) and the
          restraint (quota/visa) categories, you should contact your local
          Customs office prior to importation of this merchandise to
          determine the current status of any import restrictions or
          requirements.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division



















          DFCahill:tj:05/19/89
          Cahill Library
          name: 084253
          6cc AD NY Seaport
          1cc James Sheridan NY Seaport
          1cc John Durant
          1cc Legal Reference